ATIF Holdings Limited 8577 Haven Ave Suite #301 Rancho Cucamonga CA 91730 +1-308-888-8888 |
ATIF HOLDINGS LIMITED
8577 Haven Ave Suite #301
Rancho Cucamonga CA 91730
Tel: +1-308-888-8888
September 17, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Daniel Morris
Re: | ATIF Holdings Limited | |
Registration Statement on Form F-3 (No. 333-239131) | ||
Request for Acceleration | ||
Requested Date: | September 21, 2020 | |
Requested Time: | 4:30 p.m. Eastern Time |
Ladies and Gentlemen:
ATIF Holdings Limited hereby requests that the effective date of its Registration Statement on Form F-3 (File No. 333-239131) be accelerated so that the same will become effective at 4:30 p.m., Eastern Time, on September 21, 2020, or as soon thereafter as practicable.
If you have any questions regarding this request, please call our counsel John P. Yung of Lewis Brisbois at (916) 646-8288.
Very Truly Yours, | |
ATIF Holdings Limited | |
Pishan Chi, | |
Chief Executive Officer |